Accounting Choices for the Investors Related Party Transactions with Its Significant Investee

摘要：

The related party transactions with significant investee are important means to manipulate investors statements profit. Setting accounting regulation to restrict the manipulation is necessary to insure the quality of accounting information. There are different choices to accounting for the transactions. This paper suggests that when preparing income statement of investor, the legal entity status of investor and its investee are disregarded; when preparing balance sheet of investor, the legal entity status of investor and its investee are kept; the different treatment to income statement and balance sheet should be recovered in consolidated financial statements if prepared.

关键词： related party transaction accounting choices accounting standards business entity concept

作者: ZHANG Liping

作者单位: School of Business Administrative, North China Electricity Power University, P.R.China, 102206

会议类型: 国际会议

会议名称: The 5th International Sympsium for Corporate Governance(第五届公司治理国际研讨会)

会议地点: 天津

会议语种:英文

页码: 351-355

在线出版日期: 2009-09-01（万方平台首次上网日期，不代表论文的发表时间）